The tariff classification of an artificial hay bale with LEDs from Thailand

N108924 July 7, 2010 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of an artificial hay bale with LEDs from Thailand Dear Ms. Purcell: In your letter dated June 7, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Battery-Operated Large Hay Bale, Item Number H167286. The item is constructed of hay made of polyvinyl chloride (PVC) plastic material which is mounted on a rectangular metal frame. Interspersed throughout the artificial hay are a total of 100 light emitting diodes (LEDs). Attached to the inside of the metal frame is a battery box that incorporates a timer and a photo sensor. This item is designed to be powered by 4 “D” batteries which are not included. The bale measures approximately 14”H x 18”W x 35”L. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The PVC hay provides the item’s ornamental and decorative appeal, gives the item its unique quality and serves to make it distinct. The metal frame serves the subordinate role of providing support for the PVC hay. In addition, the hay bale will continue to be displayed for ornamental or decorative purposes even when the LEDs are powered off. Therefore, it is the opinion of this office that the PVC hay provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number H167286 will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Some of the submitted documents referenced this item as having been made in China. In addition, molded into the battery box of the submitted sample are the words “Made in China.” In an email message to this office, you have stated that although the sample was made in China, the manufacturer has moved the manufacturing to Thailand and that the remainder of the items for the pending shipment will be manufactured in Thailand. Articles classifiable under subheading 6702.10.2000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division